Rfv-sense: accounting A state in which the elements of financial statements are fundamentally interrelated in two ways: (1) assets = liabilities + equity (2) Beginning balance + changes = ending balance.
Never heard of it. Not in OneLook. Seems like something that one might call articulation in a moment of "theorizing" or exposition. DCDuringTALK 22:36, 29 September 2009 (UTC)
The concept does seem to exist in accounting, see e.g. this online tutorial. The definition should be reformulated, though. I offer this as a basis for further refinement: